MUKTISAR WELFARE CLUB,MUKTSAR, PUNJAB vs. ITO WARD 2(2), MUKTSAR, MUKTSAR
In the result, both the appeals of the assessee are allowed for statistical purposes
ITA 235/ASR/2025[2024-2025]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-2025
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)
Section 12ASection 12A(1)Section 12A(1)(ac)
…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER (Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. ITO, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/o Rinku Pharma Muktsar, Muktsar, Punjab. [PAN: AADAM2794B] (Respondent) (Appellant) Appellant by Sh. Rohit Kapoor, Adv & Sh. V.S. Aggarwal, ITP Respondent by Sh. Jivandeep Singh Kahlon, CIT. DR Date of Hearing 14.10.2025 Date of Pronouncement 21.11.2025 ORDER Per: Udayan Das Gupta, J.M.: Th…